Internal Revenue Code: Title 26, Part 1, Section 103
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Topic
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Section
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| Interest upon obligations of a State, territory, etc. |
103-1 |
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| Limitation on aggregate amount of private activity bonds (temporary) |
103(n)-1T |
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| Dividends from shares and stock of Federal agencies or instrumentalities |
103-2 |
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| Private activity bond defined (temporary) |
103(n)-2T |
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| Interest upon notes secured by mortgages executed to Federal agencies or instrumentalities |
103-3 |
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| Private activity bond limit (temporary) |
103(n)-3T |
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| Interest upon United States obligations |
103-4 |
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| Elective carryforward of unused private activity bond limit (temporary) |
103(n)-4T |
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| Treasury bond exemption in the case of trusts or partnerships |
103-5 |
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| Certification of no consideration for allocation (temporary) |
103(n)-5T |
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| Determiniations of population (temporary) |
103(n)-6T |
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| Industrial development bonds |
103-7 |
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| Election to allocate State ceiling to certain facilities for local for furnishing of electricity (temporary) |
103(n)-7T |
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| Interest on bonds to finance certain exempt facilities |
103-8 |
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| Interest on bonds to finance industrial parks |
103-9 |
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| Exemption for certain small issues of industrial development bonds |
103-10 |
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| Bonds held by substantial users |
103-11 |
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| Obligations of certain volunteer fire departments |
103-16 |
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Internal Revenue Code: Title 26, Part 1, Section 142
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Topic
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Section
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| Table of Contents |
142-0 |
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| Excempt facility bonds:Sewage facilities |
142(a)(5)-1 |
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| Exempt facility bonds |
142-1 |
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| Remedial actions |
142-2 |
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| Refunding Issues |
142-3 |
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| Use of proceeds to provide a facility |
142-4 |
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Internal Revenue Code: Title 26, Part 1, Section 148
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Topic
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Section
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| Scope |
148-0 |
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| Definitions and Elections |
148-1; 148-1A |
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| General arbitrage yield restriction rules |
148-2; 148-2A |
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| General arbitrage rebate rules |
148-3; 148-3A |
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| Yield on an issue of bonds |
148-4; 148-4A |
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| Yield and valuation of investments |
148-5; 148-5A |
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| General allocation and accounting rules |
148-6; 148-6A |
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| Spending exceptions to the rebate requirement |
148-7 |
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| Small issuer exceptions to rebate requirement |
148-8 |
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| Arbitrage rules and authority of Commissioner |
148-9 |
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| Arbitrage rules for refunding issues |
148-9A |
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| Anti-abuse rules and authority of Commissioner |
148-10; 148-10A |
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| Effective dates |
148-11; 148-11A |
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Internal Revenue Code: Title 26, Part 1, Section 149
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Topic
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Section
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| Federally guaranteed bonds |
149(b)-1 |
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| Limitations on advanced refundings |
149(d)-1; 149(d)-1A |
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| Information reporting requirements for tax-exempt bonds |
149(e)-1 |
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| Hedge bonds |
149(g)-1 |
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Internal Revenue Code: Title 26, Part 1, Section 150
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Topic
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Section
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| Definitions |
150-1; 150-1A |
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| Proceeds of bonds used for reimbursement |
150-2 |
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| Change in use of facilities financed with tax-exempt private activity bonds |
150-4 |
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| Filing notices and elections |
150-5 |
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Internal Revenue Code: Title 26, Part 1, Section 1001
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Topic
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Section
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| Computation of gain or loss |
1001-1 |
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| Discharge of liabilities |
1001-2 |
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| Modifications of debt instruments |
1001-3 |
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| Modifications of certain notional principal contracts |
1001-4 |
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Internal Revenue Code: Title 26, Part 1, Section 1275
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Topic
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Section
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| Definitions |
1275-1 |
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| Special rules relating to debt instruments |
1275-2 |
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| OID information reporting requirements |
1275-3 |
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| Contingent payment debt instruments |
1275-4 |
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| Variable rate debt instruments |
1275-5 |
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| Integration of qualifying debt instruments |
1275-6 |
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| Inflation-indexed debt instruments |
1275-7 |
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